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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Appeals: handling appeals and postponements: appeals received in the CT Unit Cumbernauld (Action Guide)

To deal with appeal or postponement correspondence, consider steps 1 - 11 below. The guide is presented as follows.

Phone calls Steps 1 - 2
Appeals and postponement applications - general Steps 3 - 5
AP is LA, PLA or LA-ENF Step 6
AP is RFI, PRFI or Auto Steps 7 - 10
Complaints Step 11

Phone calls

1.  When a caller disputes the amount of tax or penalty charged:

  • advise the caller to write to the responsible office to make an appeal
  • send a report of the call to the responsible office with Form AOC385 - Accounts Office (Cumbernauld)
  • use function RSUS (Record / Amend Suspension) to record a suspension Type 11 effective for 60 days.

2.  When a call relates to an interest objection:

  • obtain and list full details of the objection in the telephone call report
  • send a report of the call to the appropriate Debt Management office if the charge is PLA, LA or RFI
  • use function RSUS to suspend the charge for 14 days Type 07
  • deal with the objection in accordance with the guidance at COM82000 onwards.

Appeals and postponement applications - general

3.  When you receive a communication that appears to constitute an appeal or a request for postponement, use function VPPD (View Payment and Posting Details) to confirm:

  • the charge has not been cleared
  • the charge has not been amended recently by an amendment or postponement
  • the present status of the AP.

4.  If the AP status is LA, LA-ENF or PLA, go to step 6.

5.  If the AP status is RFI, PRFI or Auto, go to step 7.

AP is LA, PLA or LA-ENF

6.  If the AP is LA, PLA or LA-ENF, use function RSUS to suspend the amount disputed for 28 days using suspension type number 11.

Send copies of the correspondence to:

  • the responsible office with form AOC385
  • the Debt Management office or other office holding the charge, with form AZ6.

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AP is RFI, PRFI or Auto

7.  When the AP status is RFI, PRFI or Auto:

  • use function VPPD to confirm that the amount disputed is still collectible
  • use function DSUS (Display Suspension History) to confirm if previous suspensions have been recorded for potential appeals.

If you are in doubt over the present position or if it appears the responsible office may have dealt with the objection, contact the responsible office to discuss the case.

8.  When the disputed amount of tax or penalty is collectible:

  • send the correspondence or report to the responsible office with form AOC 385 - the CT Unit Cumbernauld
  • use function RSUS to suspend the amount due for 60 days type 11.

9.  When the suspension covers only part of the collectible amount, do not alter the next action unless the case circumstances suggest the normal next action is inappropriate.

  1. When no tax or penalty is collectible:
  • do not record a suspension
  • send the correspondence to the responsible office with form AZ20.

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Complaints

  1. All complaints received must be dealt with immediately. When you receive correspondence which includes a complaint regarding actions by HM Revenue & Customs:
  • use function RAPP (Revise AP Pursuit) and make the case RFI to prevent the automatic issue of demands on a particular AP or PRFI to prevent the issue of automatic demands on all APs, as appropriate
  • refer the papers to your line manager immediately.